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2022 (8) TMI 54 - HC - GSTNegative blocking of the Electronic Credit Ledger - Challenge to blocking on the ground that such harsh action has been taken during the pendency of the adjudication proceedings in question - without disposing of the reply to the show-cause-notice the impugned action of negative blocking of ITC has been taken by the respondents - violation of principles of natural justice - HELD THAT:- This writ petition is disposed of by directing the Officer concerned to consider and dispose of the reply filed by the petitioner on 13th June, 2022 to the impugned show-cause-notices expeditiously and preferably within three weeks from the date of communication of this order in accordance with law and by passing a reasoned and speaking order and by providing opportunity of hearing to the petitioner or his authorised representative and finally if the petitioner is able to make out a case in course of hearing for revoking of the negative blocking of ITC, the Officer concerned shall take immediate steps for revoking the same. Application disposed off.
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